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IN RE CITICORP PARK ASSOCIATES

Bankruptcy No. 94-20573(11). Adv. No. 94-2061.

173 B.R. 823 (1994)

In re CITICORP PARK ASSOCIATES, Debtor. CITICORP PARK ASSOCIATES, Plaintiff, v. AETNA LIFE INSURANCE COMPANY and the City of South Portland, Maine, Defendants.

United States Bankruptcy Court, D. Maine.

October 25, 1994.

Attorney(s) appearing for the Case

Robert J. Keach, Bernstein, Shur, Sawyer & Nelson, Portland, ME, for plaintiff.

Leonard M. Gulino, Portland, ME, for defendant Aetna Life Ins. Co.

Daniel Cummings, Norman, Hanson & DeTroy, Portland, ME, for defendant City of South Portland.

MEMORANDUM OF DECISION

JAMES A. GOODMAN, Chief Judge.

On July 27, 1994, Debtor Citicorp Park Associates ("Citicorp") filed for protection under Chapter 11 of the Bankruptcy Code. Citicorp's main asset consists of a parcel of land in South Portland together with the buildings thereon. Aetna Life Insurance Company ("Aetna") has a secured claim against Citicorp for approximately $8.9 million, and Citicorp asserts that the value of the property securing...

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